Until recently, personal financial management has become increasingly important for consumers as in the past. Literature indicates that consumers in rural and low-income areas are the most financially vulnerable and depends mostly on unsecured loans to finance their daily expenses. The primary objective of this study was to evaluate the level of financial literacy among adults in Vhembe District Municipality in Limpopo, South Africa. The results indicate that the level of financial literacy among adults in Vhembe District Municipality is low (38.73%). The low levels of financial literacy have serious consequences for an adult’s personal financial management skills and lead to their inability to make correct financial decisions. The study concludes by suggesting interventions that could help adults to improve their level of financial literacy, manage and sustain their financial well-being. / Business Management / M. Com. (Business Management)

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-05-05T14:54:08Z No. of bitstreams: 1 adilsonrodriguescampos.pdf: 5069335 bytes, checksum: 21371ab16ea04722ce4e8b7523079676 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-06-07T15:39:09Z (GMT) No. of bitstreams: 1 adilsonrodriguescampos.pdf: 5069335 bytes, checksum: 21371ab16ea04722ce4e8b7523079676 (MD5) / Made available in DSpace on 2016-06-07T15:39:09Z (GMT). No. of bitstreams: 1 adilsonrodriguescampos.pdf: 5069335 bytes, checksum: 21371ab16ea04722ce4e8b7523079676 (MD5) Previous issue date: 2015-12-17 / Esta pesquisa, de cunho qualitativo, tem como eixo central a Educação Financeira. Nosso estudo tem como objetivo principal investigar a produção de significados financeiro-econômicos de nove indivíduos-consumidores de bens e serviços (KISTEMANN JR., 2011), membros de uma sociedade de consumo líquido-moderna, em relação às atividades, entrevistas e situações-problema apresentadas. Partindo de um curso de orçamento e economia doméstica para professores, dividido em oito módulos-encontros, onde todos eram donos ou donas de casa e participavam ativamente da elaboração e execução de um orçamento doméstico-familiar, buscamos discutir temas e situações-problema referentes às ações de consumo e tomadas de decisão, bem como oferecer informações relevantes para se tentar buscar um melhor gerenciamento de suas finanças pessoais, domésticas e familiares através de um consumo mais consciente e sustentável. Para a realização de tal pesquisa, fundamentamo-nos nos referenciais teórico-metodológicos de: Luís Carlos Ewald, Gustavo Cerbasi, Zygmunt Bauman e Romulo Campos Lins. Nossa pesquisa ainda revelou uma considerável necessidade de se refletir mais esses assuntos de forma coletiva, visando assim uma melhor compreensão de todos os aspectos envolvidos, além de implementar ações que possam contribuir para uma melhor formação financeiro-econômica dos indivíduos-consumidores. E, para que isso se concretize, apresentamos um “livreto didático” como produto educacional, que poderá auxiliar aos interessados como entender e compreender melhor tais questões relacionadas a planejamento financeiro de curto, médio e longo prazo; assim como é relevante também ter e manter o seu próprio orçamento doméstico sempre equilibrado. / This research, qualitative approach, has as its central axis the Financial Education. Our study aims to investigate the production of financial-economic meanings of nine individuals-consumers of goods and services (KISTEMANN JR., 2011), members of a society of liquid-modern consumer, in relation to activities, interviews and problem-situations presented. Starting a course of budget and domestic economy for teachers, divided into eight modules-meetings, where all are owners or housewives and actively participated in the preparation and implementation of a domestic-family budget, we discuss issues and problem situations related to consumer actions and decision-making, and provide relevant information to try to seek a better management of your personal finances, household and family through a more conscious and sustainable consumption. To conduct such research, we base ourselves in the theoretical and methodological framework of Luís Carlos Ewald, Gustavo Cerbasi, Zygmunt Bauman and Romulo Campos Lins. Our research also revealed a considerable need to reflect over these issues collectively, thus aiming at a better understanding of all aspects involved, and implement actions that can contribute to a better financial-economic formation of individuals consumers. And for that to happen, we present an "educational booklet" as an educational product that may help interested how to understand and better understand such issues related to financial planning short, medium and long term; as it is also important to have and maintain their own household budget always balanced.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-07-25T17:33:46Z No. of bitstreams: 1 glauciasabadinibarbosa.pdf: 4542010 bytes, checksum: ad4a7d26011e98ae820479b55908822c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-07-25T18:57:40Z (GMT) No. of bitstreams: 1 glauciasabadinibarbosa.pdf: 4542010 bytes, checksum: ad4a7d26011e98ae820479b55908822c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-07-25T18:57:48Z (GMT) No. of bitstreams: 1 glauciasabadinibarbosa.pdf: 4542010 bytes, checksum: ad4a7d26011e98ae820479b55908822c (MD5) / Made available in DSpace on 2016-07-25T18:57:48Z (GMT). No. of bitstreams: 1 glauciasabadinibarbosa.pdf: 4542010 bytes, checksum: ad4a7d26011e98ae820479b55908822c (MD5) Previous issue date: 2015-12-11 / A presente pesquisa é produzida numa nova vertente de investigação denominada Educação Financeira Escolar, que se desenvolve no interior da área denominada de Educação Matemática. Nosso projeto de investigação tem como objetivo desenvolver um conjunto de tarefas fundamentadas teoricamente sobre planejamento financeiro, como parte do ensino de Educação Financeira em salas de aula de matemática e como parte de se educar financeiramente os estudantes do Ensino Médio. A pesquisa se caracteriza como uma abordagem qualitativa de investigação em que será desenvolvida uma pesquisa de campo com o objetivo de validar as tarefas. Nossa análise se pautará nas informações coletadas na pesquisa de campo a partir da leitura da produção de significados dos estudantes que será efetivada com base nas categorias propostas pelo Modelo dos Campos Semânticos. O produto educacional resultante da pesquisa será um conjunto de tarefas sobre o tema Planejamento Financeiro para uso em salas de aula de matemática do Ensino Médio. / The present research has been produced in a new field of research named Financial Education School, which has been developed inside the so- called field of mathematics education. Our research project aims to develop a set of tasks theoretically based on financial planning, as part of the Financial Education in mathematics classrooms and as part of financially educating high school students. The research is characterized as a qualitative approach investigation that will be carried out in the research field in order to validate the tasks. Our analysis shall be based thought the information collected in the research field from the reading results of the students who will be effected based on the categories proposed by the Model of Semantic Fields. The resulting product of educational research is a set of tasks on the topic Financial Planning for use in mathematics classroom from high school levels.

Generation Y is the cohort that are facing the risk of being affected if the public pension system runs out of funds. Luckily enough time are at their favor with roughly 30 years until retirement. By creating a better understanding about what factors effects the individual investor the most it becomes easier to motivate a higher level of saving and investments. That can prevent an increased number of elderly living in poverty. Previous research has for a long period of time studied different aspects of invest behavior. The aim of the thesis is to explain the impact of different demographical factors on the long term financial planning behavior of Generation Y in comparison with Generation X. The study was performed with a quantitative method, a positivistic philosophy and deductive approach. The results show that the only demographic factors affecting Generation Y are age and ethnicity. Other variables affecting the investment behavior was financial knowledge and overconfidence. The key conclusion is that demographic factors does not affect Generation Y to the same extent as with previous Generations. Financial knowledge on the contrary turns out to be the singlehanded most affecting factor on the long term financial planning of the Generation. / Generation Y är den kohort som riskerar att bli drabbad om de statliga pensionsmedlen visar sig inte räcka till. Gynnsamt nog har generationen tiden till sin fördel då de har cirka 30 år kvar till pensionen. Genom att bättre förstå vad som påverkar en individs investeringsbeteende blir det lättare att kunna motivera till ökad grad av sparande och investeringar. Detta kan förhindra en ökande mängd fattigpensionärer. Tidigare forskning har länge studerat olika aspekter på investeringsbeteende. Denna uppsats syftar till att förklara olika demografiska faktorers påverkan på Generation Ys långsiktiga investeringsbeteende i jämförelse med sina föregångare Generation X. För att uppfylla syftet utgår studien ifrån en positivistisk kunskapssyn med en deduktiv ansats samt en kvantitativ metod som grundas på en urvalsundersökning genom frågeformulär. Resultaten visar att de enda demografiska faktorerna som påverkar Generation Ys långsiktiga finansiella planering är ålder och etnicitet. Ytterligare variabler som kunnat påvisas påverka generationens investeringsbeteende är framförallt finansiell kunskap, men även karaktärsdraget overconfidence. En viktig slutsats är att demografiska faktorer inte påverkar Generation Y i samma utsträckning som hos tidigare Generationer. Istället visar sig finansiell kunskap vara den enskilt starkast påverkande faktorn till långsiktig finansiell planering hos Generationen.

Investment planning (as one of the key components of financial planning) is seen as an important solution to investment problems and challenges. Previous research however indicated that compare to men, women are not as confident and knowledgeable about financial and investment matters. As a result, women do not conduct investment planning until it is often too late and when they are confronted with a financial crisis or a life predicament such as a divorce or death. Given the lack of research attention focusing on women's perceptions of financial and investment planning in South Africa, and in particular the Eastern Cape, the objective of this research is to investigate the factors that influence women‟s Perceived successful investment planning in the Nelson Mandela Bay area. After conducting a comprehensive literature study, seven factors (independent variables) namely Values, Attitudes, Time horizon, Personal life cycle, Risks and Returns, Investment Knowledge, were identified as influencing the Perceived successful investment planning (dependent variable) of women. Various hypotheses were formulated to be tested in the empirical investigation. The validity and reliability of the measuring instrument were tested among 207 respondents. The Exploratory Factor Analysis, as well as the Cronbach‟s alpha coeffient analysis, revelead that Investment knowledge, Personal life cycle and Values are important factors that influence the women‟s Perceived successful investment planning. As a result of these analyses, the hypotheses had to be reformulated. In order to establish whether correlations existed between the various factors investigated in this study, Pearson Product Moment Correlation Coefficients were calculated. Positive correlations were found between all the variables, except between Values and Personal life cycle and between Values and Perceived successful investment planning. To analyse the association in which the effects of the independent variables (Investment knowledge, Personal life cycle and Values) have on the dependent variable (Perceived successful investment planning) of this study, multiple regression analysis was conducted. Only one independent variable emerged as having a significant influence on Perceived successful investment planning of women, namely Investment knowledge. In order to investigate the influence of the various demographic variables on the dependent variable, an Analysis of Variance was performed. No significant differences were found between the selected demographic variables, namely Age, Ethnic group, Marital status, Education and Investment experience and the independent variables or dependent variable of this study. By investigating the influence of women‟s Perceived successful investment planning, this study has added to the body of knowledge of both financial and investment planning. Based on the empirical results of this study, several recommendations have been made in an attempt to assist women to make better investment decisions and manage their investment planning more effectively.

Connections of the World of Information Technologies and its surroundings are increasingly growing and nobody can be surprised that the key success business factors are, for instance, correct and consistent processes supported by informational system. To implement this kind of back-office system doesn't already mean to get a competitive advantage, so therefore systems which support a decision making (also noticed as MIS, management information system) are becoming a standard. Implementation of any information system in a specific environment is a complex process which contains a lot of methods, procedures and tools which are called together as a methodology. The main aim of this work is the concept of the implementation methodology for financial planning and controlling software. This concept is based on the exact software which is already implemented and used in practice all over the world, but its implementation is always a matter of the particular provider. However, the output of this work is the methodology which is used as an internal material in a company I work nowadays for, it can be also an inspiration or a formal order of the implementation of similar system. Whole work could be divided into three components which are leading to reach the main aim. First two fragments are introducing systems which support decision making, and they are also informing about current market situation and requirements of planning and controlling upheld by these tools. The third part is concerned with the implementation of information systems and it is introducing existing methodologies which are used within MIS implementations. The last part is fundamental and practical, it contains actual concept of the implementation methodology with its practical example.

Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles of the CPM concept and its relation to enterprise planning. The fourth chapter is aimed at the current state, requirements and the issues of the planning processes in companies. The outcome of this chapter is set of recommendations for company planning process and company plans itself. The next chapter familiarizes the reader with the current market situation of the planning suites. There are described main players on this market (and their products), acquisitions proceeded in last time and awaited evolution in future. The sixth chapter is focused on the real planning project itself. It introduces the used product -- Cognos Planning. It follows with description of the main principles of model building -- the essential terminology, key plan objects on which basis is the model built and the process of the model development. At the end of chapter is the summary of the project and its contribution to company. The end of thesis depicts expected progress in this sphere of planning and evaluates the fulfillment of thesis targets and its contribution to this area.

The topic of this thesis is personal and family finance. At the time of extensive government austerity measures, uncertainty of countries' future, or even international companies, and on the other side the ever bigger influence of advertisement and consumer culture, its importance grows with each year. The main goal of this thesis is to confirm or disprove the hypothesis that presumes the following: although people think they are handling their personal finance right, they often make typical wrong decisions. Part of the theory is a survey dealing with financial literacy of Czechs that support a theory that they have considerable gaps in managing their finances. Further on, the thesis engages in possibilities on how to eliminate these gaps. Doing this, the author perceives the family, or individual, as a parallel to a company, while their finances management makes parallel to the company's accounting. It also briefly deals with why these mistakes are present, using behavioral economics as a tool for explanation. The theoretical part presents possibilities and products that are to find at a usual economy subject on the market to those willing to evaluate their finances. The practical part is looking for answer to question what the most frequent mistakes are. The author then chooses the one he considers the most significant, namely the absence of planning. It then tries to prove, that elimination of this mistake leads to considerable improvements and optimization in managing finances.

The aim of this master thesis is to assess the objectified value of equity of the company Arysta LifeScience Czech s.r.o. Estimation is conducted from the parent company's perspective, assessing the value of equity before the moment of purchase of the parent company by American firm Platform Specialty Products. Discounted cash flow method based on FCFE is used for the valuation. Essential foundation for application of this method is the financial plan, which is based on internal company data and performed strategic and financial analysis. Monte Carlo simulation is applied to the DCF method in order to verify the accuracy of determining the value of equity under uncertainty. Moreover, sensitivity analysis is used to identify risk factors, which are impacting value of equity the most. Discounted cash flow method is complemented by asset-based approach, specifically by the book value method. The value of equity based on income approach is estimated to be 932 367 thousand CZK.